61.assessed level of material misstatement risk 重大错报风险的评估水平 &89oO@5
62.simall business 小规模企业 /x3/Ubmz~x
63.accounting system 会计系统 i<pk6rO1
64.test of control 控制测试 A*W)bZs.
65.walk-through test 穿行测试 T#bu
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66.communication 沟通 ca+[0w@S
67.flow chart 流程图 ^MBm==heL
68.reperformance of internal control 重新执行 ~|<m,)!
69.audit evidence 审计证据 ,o]4?-
70.substantive procedures 实质性程序 &+G"k~%
71.assertions 认定 *Q1~S]g
72.esistence 存在 aL\nT XakX
73.occurrence 发生 >I=2!C
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74.completeness 完整性 #-h\. #s
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 ZyEHzM{$
77.cutoff 截止 6oui]$pH
78.accuracy 准确性 `5H$IP1XhA
79.classification 分类 y-CX}B#j
80.inspection 检查 N/GQt\tV<
81.supervision of counting 监盘 aF7nvu*N
82.observation 观察 eI@
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83.confirmation 函证 p ;|jI1
84.computation 计算 k__$Q9qj(
85.analytical procedures 分析程序 vf8\i-U=
86.vouch 核对 +i
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87.trace 追查 Q,80 Hor#J
88.audit sampling 审计抽样 >MPr=W%E
89.error 误差 ^B+!N;
90.expected error 预期误差 6 PxW8pn
91.population 总体 1h.)#g?{
92.sampling risk 抽样风险 Y"KE7>Jf
93.non- sampling risk 非抽样风险 [
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94.sampling unit 抽样单位 Hk|0HL
95.statistical sampling 统计抽样 p019)X|vx
96.tolerable error 可容忍误差 }2ZsHM^]%
97.the risk of under reliance 信赖不足风险 Q:$Zy
98.the risk of over reliance 信赖过度风险 0q&'(-{s1
99.the risk of incorrect rejection 误拒风险 JsotOic%
100. the risk of incorrect acceptance 误受风险 'g9"Qv?0{`
101.working trial balance 试算平衡表 S(7ro]U9
102.index and cross-referencing 索引和交叉索引 v(pmIb{
103.cash receipt 现金收入 5Vi>%5A>l
104.cash disbursement 现金支出 A19;1#$=
105.bank statement 银行对账单 T6~_Q}6
106.bank reconciliation 银行存款余额调节表 d:F @a
107.balance sheet date 资产负债表日 t-LG }nv
108.net realizable value 可变现净值 t+Op@*#%
109.storeroom 仓库 @JRNb=?a
110.sale invoice 销售发票 ,6r{VLN
111.price list 价目表 ++DG5`
112.positive confirmation request 积极式询证函 x|{IwA9
113.negative confirmation request 消极式询证函 YZ+RWu9K
114.purchase requisition 请购单 mq%<6/YU
115.receiving report 验收报告 xzx$TUL
116.gross margin 毛利 w;l<[q?_
117.manufacturing overhead 制造费用 57 #6yXQ
118.material requisition 领料单 ?Mee
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119.inventory-taking 存货盘点 is/scv<
120.bond certificate 债券 {8I. `U
121.stock certificate 股票 +b3^.wkq
122.audit report 审计报告 h;j IYxj
123.entity 被审计单位 rLX4jT^
124.addressee of the audit report 审计报告的收件人 uB7 V?A
125.unqualified opinion 无保留意见 Yf[Qtmh]I
126.qualified opinion 保留意见 GHmv}
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127.disclaimer of opinion 无法表示意见 WMj}kq)SY)
128.adverse opinion 否定意见